Engineered Solid Plastic Composite (ESPC) is a new innovation providing the advantages of most current flooring material, but offering better performance in water-resistancy, rigidity, stability, and the use of environmentally friendly/green materials. ESPC can be safely used in areas with sustained exposure to moisture, such as in a bathroom, laundry room, and kitchen. ESPC provides quieter, warmer flooring with an imbedded cushioned backing, thus eliminating imperfections in the subfloor. ESPC is available with a locking system so that the floor can be clicked together for areas where no glue is required